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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Withdrawal of benefit granted to Petitioner under the DTVSV ...

Income Tax

September 16, 2021

Withdrawal of benefit granted to Petitioner under the DTVSV Scheme - considering that Form 3 had already been issued, on the declarations and undertaking filed by Petitioner, any action on the same entailing adverse consequences, ought to have been afforded with a fair and reasonable opportunity to explain its case, which the Revenue has ex-facie failed to offer. - Order set aside - Designated Authority directed to pass the fresh order, after giving a proper opportunity of hearing to Petitioner - HC

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